3. General limit: maximum amount of performance to which the reduction is applied

Joint annual limit

The amount of the gross income to which the 30% reduction will be applied may not exceed the amount of 300,000 euros per year .

This limit applies to the sum of the gross income that has a generation period of more than two years, as well as those that are classified by regulation as having been obtained in a notoriously irregular manner over time.

In the event that several irregular returns of the same nature are obtained, and their amount exceeds the limit of 300,000 euros of maximum amount on which to apply the 30% reduction, the maximum reduction will be distributed proportionally between all the returns of that nature.